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2024-03-31-accounts

Annual Report and Accounts

For year ending 31 March 2024

Positively Changing Lives

Leeds Jewish Welfare Board

Registered number: 02923217 Charity number: 1041257

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Contents

Legal and Administrative Information ............................................................................................................... 3 Trustees’ Report ................................................................................................................................................................... 5 Objectives, Vision, Mission, and Values ............................................................................................................ 8 Update On 2023 -2024 Targets and Strategic Plans ................................................................................. 9 Key Actions For 2024-5: ................................................................................................................................................. 13 Registered Care ................................................................................................................................................................... 19 Strategic Report ................................................................................................................................................................. 23 Volunteering ......................................................................................................................................................................... 25 Head Office .............................................................................................................................................................................28 Fundraising ............................................................................................................................................................................29 Legacies and Trust Donations .................................................................................................................................. 31 Partnerships .......................................................................................................................................................................... 32 PR and Marketing .............................................................................................................................................................. 33 Safeguarding ....................................................................................................................................................................... 34 Governance .......................................................................................................................................................................... 35 Financial Summary .......................................................................................................................................................... 41 Trustees’ Responsibilities Statement ............................................................................................................... 43 Independent auditor's report on the financial statements ............................................................. 44 Statement of Financial activities ......................................................................................................................... 48 Balance sheet ...................................................................................................................................................................... 49 Statement of Cash flows ............................................................................................................................................... 51 Notes to the financial statements ........................................................................................................................ 52 Honorary Presidents and Patrons ....................................................................................................................... 80

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Legal and Administrative Information

Trustees

A L Jerome (appointed 18 September 2023)

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Company registered number

02923217

Charity registered number

1041257

Registered office

Marjorie and Arnold Ziff Community Centre, 311 Stonegate Road, Leeds, LS17 6AZ

Chief Executive Officer and Company Secretary

E Bradbury

Auditor

BHP LLP, 1st Floor, Mayesbrook House, Leeds, LS16 6QY

Bankers

Barclays, 24 -26 Market Place, Wetherby, LS22 6NF

Investment advisors

Rathbones Investment Management, 8 Finsbury Circus, London, EC2M 7AZ

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Trustees’ Report

Chair’s Reflections

It is with great pride and gratitude that I present my first Chair’s Report on behalf of the Leeds Jewish Welfare Board, (LJWB). Over the past 12 months, we have faced challenges and embraced opportunities that have strengthened our resolve and commitment to our mission of positively changing lives. This year has seen developments in our social care services, transitions in our leadership and governance groups, alongside the navigation of wider challenges affecting the Jewish community locally and across the world.

At the core of our charity’s work remains our dedication to providing essential care and support to the most vulnerable in our communities. This year, we have continued to deliver high-quality services to individuals and families who rely on us for physical, emotional, and personal care. We have retained our Good CQC rating across all of our registered care services and have invested in the fabric of the residential homes to ensure that our service users live in the best environment possible.

Across all of our services our teams have worked tirelessly to meet the increasing demand for assistance, particularly in response to ongoing economic pressures and the mental health crisis that has impacted so many in our service areas. Our community teams are receiving more and more complex referrals around hoarding, self-neglect, acute mental health problems, people in crisis and family breakdown.

We have in recent years found ourselves pivoting back to some of the core functions of the Board of Guardians (the original version of LJWB founded 148 years ago); meeting basic needs including food provision through our kosher food bank, meals to families, snacks to children and families attending our children’s activities, emergency food packs, and emergency housing and food to homeless people. These are services which we have had to develop in response to the changing needs of the community following the pandemic and cost of living crisis.

As a Board of Trustees we are also very proud of the work that we are now doing in part funded by the legacy from Donisthorpe Hall to support older members of our community In particular members of our older people’s team are working closely with hospitals, social workers and primary care providers to ensure that Jewish families get the support they need to access care or care homes when they are unable to live unsupported. The team provide much needed outreach support, and we hold events at our community centre for Jewish residents of care homes – making sure that just because people have moved location, they are not isolated from the wider community. We are supporting more older people with care needs now and continue to work with a number of care homes to ensure people’s needs are met. We have also increased our support to people with dementia and their families, recognising the growing burdens this disease causes in an ageing population.

In November 2023 we experienced a significant change in leadership. Following many years of dedicated service, Mr Russell Manning stepped down from his role as Trustee and Chair leaving a legacy of transformation and growth. We are immensely grateful for his vision and leadership, which have positioned the charity to thrive even in challenging times.

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Jo Mornin, Nikki Ross, Matthew Lewis, Martin Port also stepped down from their roles as Trustees and we are appreciative of their time, direction and support in helping us to continually adapt and provide and services to meet changes in demand.

After many years as a Trustee and Deputy Chair I have taken on the role of Chair, and I hope to bring my many years’ experience in healthcare and community leadership to bring fresh energy and a renewed strategic focus to the charity as we continue to advance our mission and deepen our impact.

We are also pleased to report the appointment of new trustees, Amanda Jerome, Natalie Rich, and Clive Sullivan who bring with them valuable expertise. Their skills and insights will further strengthen the board and help steer us through the next phase of our development.

Tracy Bickler who has been with LJWB for many years retired from her senior leadership post of Head of Community Engagement and Inclusion. In the past year she and her team have been working on our new website and social media plans and we hope that this will increase our engagement with our community and promotion of the many different strands of work we do with people of all ages. We also said goodbye to our caterers the McQues as they retired at the end of March. We are extremely committed to ensuring that we are able to offer an affordable kosher food option and have set up a new social enterprise – Leeds Kosher Kitchen CiC, (LKK CiC) to run our catering services. This new model of service provision means that any profits from LKK will be directly used to support our work – nourishing the community in every sense!

LJWB has become a member of the Jewish Leadership Council, (JLC) and we were able to take part in their national staff survey. We were pleased to note that we scored extremely well in all areas and in many cases outperformed other organisations taking part in the survey, especially in the areas of staff wellbeing, support and inclusivity.

As a community with global connections, we are not immune to the wider political and humanitarian issues facing the world. The conflict and instability in Israel have presented unique challenges this year. The situation has had direct and indirect impacts on our work, particularly in terms of fundraising, donor engagement, and supporting staff and community members affected by the crisis.

Looking ahead, we are optimistic about the future of the charity. While there are challenges on the horizon, including the ongoing global economic pressures and social care funding and staffing constraints, we remain confident in our ability to adapt and thrive. The commitment of our staff, volunteers, and trustees, combined with the continued generosity of our supporters, will be crucial in overcoming these obstacles.

We will continue to advocate for those we serve, innovate in our service delivery, and strengthen our governance to ensure that we remain a trusted and effective organisation for years to come.

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In conclusion, I would like to thank our incredible staff, volunteers, supporters, and my fellow trustees for their unwavering dedication. Running a charity is never easy. There are many challenges but together, we are making a real difference, and I am proud of all that we have accomplished this year.

Helen Lewis – Chair (L)

Elizabeth Bradbury – CEO (R)

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Objectives, Vision, Mission, and Values

Our Objectives

“…to provide, with particular regard to the Jewish community, care services to those in need of assistance by reason of poverty, hardship, distress, infirmity or old age in Leeds and Yorkshire and district and generally to relieve and improve the social and physical condition of the Jewish population in the area of benefit.”

Our Vision

Positively changing lives. Our mission is to provide relevant and responsive care, support, and activities for all ages in our locality.

Our Values

Jewish values are central to how we have always operated – and will continue to be so. Respecting others, being compassionate and caring, acting with honesty and integrity and setting a positive example for others is crucial when carrying out our work. We want to do more, and our values are regularly reviewed. They were last reviewed in 2022, and it was agreed to continue to focus on four key areas:

  1. Open : Reaching out and providing support to our locality.

  2. Transformative : We recognise the need to continually be transforming what we do to meet the changing needs of our community, becoming more effective and efficient and delivering high-quality services.

  3. Needs Led : Working in close harmony with our locality and service users to understand.

  4. Caring : Caring for ourselves, others, and the environment. We want to be here in another 140 years.

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Update On 2023 -2024 Targets and Strategic Plans

At LJWB we always place the community at the heart of everything we do, and strive to improve the quality of our services, the support of our teams against the wider challenges of income generation, staff recruitment – especially in social care -and the demands of increasing need for all our services. We don’t and won’t stand still and the table below reflects some of the actions that took place to develop what, how and why we do what we do.

We said
We did		 We said
We did
Income

Maintaining income levels
against target for all
fundraising activities
Overall Fundraising overachieved
against the budget for 22-23 by
c£95k.
We were able to exceed budget
against match funding income by
£38k, and our New year Appeal by
£19k. In addition, Simchas and
Challenge proceeds were both £14k
than anticipated.
Recruiting and
maintain
appropriate and well
qualified staff in all
services

JLC Staffing survey

Maintain training for our
care staff against national
requirements		 We benchmark all of our salaries to
ensure that we remain competitive
to attract the best. Social care has
been a particular challenge this
year despite offering sponsorships
and this is reflective of the social
care field not only in Leeds but
across the UK.
We collaborated with the Jewish
Leadership Council – JLC and were
extremely pleased to receive such
positive results from our team.
LJWB has trained over 70 care staff
to meet the required training
requirements for social care staff,
and this has been achieved
through on-line training, face to
face, observational and reflective
practice methods.

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Registered care

Maintain Good CQC rating

Secure Leeds City Councils
Interim Home Care Contract		 Montague Burton House had
inspection visit over four days and
maintained their good CQC rating
in all areas.
All LJWB services are rated as Good
by CQC.
Moorcare applied for and have
been successfully awarded the
contract at the end of March 2024.
This means that we are able to
support statutorily funded clients as
well as privately funded clients.
Develop a new social
media plan and
website		 We have developed a new social
media plan and website which was
launched in Spring 2024.
Retendering
contracts

Catering (see below)

Security		 The security contract was tendered,
and our incumbent provider
remains our preferred supplier of
security with amazing help support
and guidance from CST,
Community Security Trust.
Café, restaurant,
and food
Catering – tender for
a new catering
provider when the
McQues retire in
March 2024
Continue to work
with our funders to
ensure the
continuation of the
Kosher Community
pantry (foodbank)		 We were unable to source a
suitable partner to work with and
made the decision to bring the
services in house. Leeds Kosher
Kitchen Community Interest
Company has been formed with all
assets locked to the sole
beneficiary of LJWB.
We have been able to fund the
kosher community pantry for a
further year with financial support
from Leeds City Council, Astonish
and cost of living related grants,
and goods support from Gourmet
and Street Lane Bakery.,

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Environmental
Improvements in
our residential care
homes		 The improvement programme has
continued with a new kitchen and
dining room at Montague Burton
House which improves access to
people in wheelchairs a new
conservatory roof and windows, soft
furnishings, carpets etc. Further
works will be carried out in 2024/5.
All three homes have had new
curtains and redecoration
programmes, and the in-house
facilities team continue to provide a
high level of support to maintain
our homes safely.
Installation of a
digital social care
record in Moorcare		 This was achieved and we are
looking to install a DSCR in our
residential services – this has been
delayed due to staffing resources
but will be achieved by March 2025.
Development of two
new roles funded by
the Donisthorpe Hall
donation		 This has been achieved and the
new team members are making a
significant impact for our clients
including one to one support, group
support and carer and family
assistance.
Workload
managementof
carer and
community support
staff to ensure that
they can manage
the increasing
number of people
requiring help and
support, and the
complexity of cases.		 A review has taken place of our
assessment and review function,
and this has been moved into the
community support team. We
have recruited additional support
into this team funded from our
‘match for mental health’
campaign and reviewing ways we
can deliver services to become
even more effective and efficient.

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Recruitment and New trustees have been recruited onboarding of new and we have appointed LJWB’s first Trustees female chair. Work continues to onboard the team and also review our strategic plans and board effectiveness.

Looking forward to 2024-5 we will continue to meet the challenges faced by the rising demand for our services amidst a climate of economic challenges, international unrest, fundraising and staff recruitment in social care. As in previous years the ability to continue to support our community relies on us placing our organisational and Jewish values at the heart of everything we do – if we can help someone we will. If we can’t we do our utmost to find someone who can. As recently quoted by an NHS worker in their discharge team ‘we know we can rely on LJWB to support Mr X and that we can often discharge earlier than into other communities’ which means significant financial savings.

The Board of Trustees through its work and that of the sub committees consistently assesses the feasibility or our services, quality, income and relevance.

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Key Actions For 2024-5:

Community Support Services

Our Community Support team has grown over the past year with some new appointments to reflect the increased demand and needs of our community. In May, arising from a restructure within the organisation, our Assessment and Review colleagues transferred from the Community Engagement and Inclusion team, and we also created two new and innovative roles to enhance and expand our service for older people. Utilising some of the Donisthorpe Hall funding to we appointed a new Dementia Support Worker, who supports people living with memory loss or a diagnosis of dementia, to live fulfilling lives and maintain their independence, through one-to-one support or participating in some of the new groups we have developed. We also appointed a new Care Facilitator role, who ensures people who are discharged from hospital or rehabilitation have full support in place to ensure a smooth discharge and prevent readmission. This role also supports people and their families and carers in making choices as to residential care, when they feel the time is right for them to do so and also provides advice and support to care providers to ensure people can continue to live their lives in line with their Jewish faith and continue to be involved in the Jewish community.

The expansion of the team has meant we have been able to reach more people who reach out to us for advice and support. We have noted a 20% increase in enquiries, leading to a comparative increase in case working. We are now providing one to one support for over 220 people each week, with a further 70 attending the therapeutic groups the team deliver. Over the past year we note that people referred to our service have increasingly diverse and complex needs, a significant factor being the cost-of-living crisis, which has impacted on everyone, but especially the most vulnerable and poorest people in our community. Although North Leeds, including the Moortown area is considered to be one of the most affluent in the city, our experience over the past year is that many people are now experiencing financial challenges, which has a significant impact on all aspects of their life including mental and physical health.

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Another factor that impacted on the health and wellbeing of our community were the 7[th] October attacks in Israel, which resulted in people feeling unsettled, and to varying degrees anxious and unnerved. People have responded to the events themselves and the ongoing situation in a multitude of ways, but with an increase in reports of antisemitism, threats and attacks it is unsurprising that over the last year demand specifically for mental health support have increased, and people reporting they feel increasingly isolated. Being embedded in the heart of the community at such times is so important and over the past year we have developed some new groups at the MAZCC to enable people to feel connected and find support from others, as well as contact from our Community Support team.

Our services for older people and their carers

Our Older Person’s Team has been busy this year, reaching out and developing new services or people living with memory loss or a diagnosis of dementia. Last year our workers have attended the innovative Montessori for Dementia and Aging training, and have been applying the principles of dignity, meaningful engagement and independence in all aspects of their work. Building on the Life Stories Project developed last year, we have developed a new Cognitive Stimulation Therapy group. Aimed at people with a diagnosis of dementia, this evidence-based programme has proved to be effective for people with mild to moderate dementia and involves a wide range of activities to stimulate memory and thinking skills and improve quality of life. People have participated in discussions of present and past events, listening to music and signing, word games or doing a practical activity such as baking which involves measuring ingredients and following a recipe. The sessions are designed to be relaxed, fun and to create opportunities for people to learn, express their views and work with others in a sociable setting. The groups have been very successful, with people and their carers, reporting the positive impact of the sessions and the difference it has made to their lives.

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We also recognise that caring for someone living with dementia can at times be challenging, and we have relaunched our Carers’ Group to enable carers to meet others in similar situations, share experiences and find comfort in others who understand. Sessions are themed with an emphasis on self-care as well as caring for others, and team members have attended to deliver sessions on topics such as maintaining resilience and wellbeing.

In November, we delivered a session for the community to raise awareness of the importance of Advance Care Planning a process which enables people to record conversations between them, their families and carers and those looking after them about their future wishes and priorities for care. This was introduced through a short play written and performed by the team to explain the process and reflect on why it is important. We shared materials developed by the local authority to assist people with the process, which can be emotive and difficult at times. 60 people attended the session, and we distributed 150 booklets in the community, and continue to highlight this in our work, offering support in completing plans when requested.

Our services to support mental health and wellbeing

From broader issues such as depression, anxiety and stress, to more specific diagnoses, such as PTSD, Bipolar Disorder, mental health issues can manifest themselves in a wide range of ways, impacting individuals both emotionally and physically, and their families.

Whilst there has always been a high demand for mental health support from our Community Support Service, over the past year we have seen an increase in referrals which include mental health issues. This has resulted in us reviewing and refreshing our service offer, to enable us to support everyone who needs us. From reviewing our referrals, we have attributed part of this increased demand to several factors, the most significant being the culture of austerity, which has impacted on statutory services being stretched with long waiting lists, the ongoing cost-of-living crisis and the impact on the Jewish community globally, nationally and locally of the 7[th] October attacks in Israel. Our experience is that we are now working with people on a number of issues-not only their mental health, but addressing several interlinked issues such as housing, finances and, increasingly since the lockdowns as a result of the Covid 19 pandemic, relationships.

To enable us to reach and support more people in addition to our one-to-one work we have increased our group-based peer support. Our Women’s Mental Health group continues to be well attended, with regular attendees engaging in semi-structured sessions, providing opportunities for peer support and exploring techniques and strategies to support mental

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health and wellbeing. In partnership with LJHA and Maecare we have also developed a new Men’s Group, where men can meet and discuss a range of topics and contribute, or just listen if they would prefer. This group has proved to be popular, and attended by men we have previously supported, as well as those who currently have a dedicated support worker, and men we have not had any contact with previously.

We continue to ensure deliver Mental Health First Aid Training to staff, volunteers and partner organisations to raise awareness of and confidence in addressing and supporting a person expressing suicidal thoughts Most of the team have now completed the ASIST, (Applied Suicide Intervention Skills Training), training where they have learned how to recognise and intervene in suicide risk situations. We also continued to provide Grief Recovery Support, and 10 people have accessed this over the past year. Feedback is positive, with all participants fully completing the programme and reporting that they found it helpful in moving forward following a significant loss.

Community Support for people with learning disabilities:

We continue to provide one to one support to people with learning disabilities living in our community. Our community worker has worked with many people for a number of years, so we know our clients and their families well and continue to provide support as their needs change. We are in regular contact with over 40 people who access support as and when required, including when situations change due to advancing age and when people become less mobile or able to manage living independently. We have had a focus over the year in completing supporting documents with people, such as Hospital Passports, Herbert Protocols and in some cases Advance Care Planning to ensure people are safe and their voices listened to ensure their wishes are taken into consideration.

We also continue to keep in regular contact with people through their attendance at our Inclusive Social groups which are held every two weeks during the day or on an evening. People choose social activities and events they would like to join and over the past months have been to the cinema, theatre, eating out at various restaurants of their choice in the community. This year we have also reached out to The Friendship Circle in Manchester, who also provide social and recreational activities for people with leaning and physical disabilities, with a view to hosting and attending some joint events to enable people to extend their social networks and try new activities. The groups also attended a number of city-wide events during Learning Disabilities week, including Pop World and Picnic in the Park.

Family Support and Children’s Activities

LJWB’s Children and Families team continue to deliver bespoke one to one and groupbased activities to parents and / or children. Requests for our support is diverse and has included supporting parents experiencing domestic abuse, family relationships, sourcing housing and ensuring it is a safe and suitable place for children. We also support families in maximising their income through support in claiming benefits and work in partnership with families with children with Special Educational Needs and Disabilities to help them navigate the complexities of the SEND Pathway. Some of the parents we support also

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experience mental health challenges. In such cases, families are offered a mental health team member to support whilst our children and families’ workers focus on the children is. We also continue to receive referrals for young people experiencing anxiety and following diagnoses of ADHD, which we note have increased due to heightened awareness and increased referrals by schools.

We have noted that the cost-of-living crisis has had a significant impact on family finances, and consequently parental mental health, and have been fortunate to be able to support families in practical ways through a number of grants and initiatives the organisation has secured especially during the challenging winter months.

Our daily Family Play sessions continue to provide opportunities for under 5’s and their parents and carers to learn through play, have fun and meet new friends in our dedicated and fully equipped Playroom. Families continue to enjoy accessing Stay and Play, Messy Play and Under 2’s Playtime, as well as the ever-popular Friday Challah Bake.

Our sessions are carefully planned, incorporating Jewish Festivals and aspects of Jewish Life and continue to be well attended each day; necessitating us to overspill into the conservatory on occasions. Over the past year we have engaged with over 160 parents/ carers and over 200 children who have attended our sessions, often several times a week. With help from the Facilities Team, we have developed a new garden area, where children enjoy the sensory experience of planting seeds and vegetables, watering plants and generally getting muddy!

We continue to ensure we deliver a range of activities each day during the school holidays. This included our daily Stay and Play sessions, but we also delivered Family Fun sessions, where whole families could join craft activities made at low or no cost that they could replicate at home. We also provided some inclusive ‘special events’, including visits by the ‘Creepy Crawlies’ Betty the Therapy Dog and Hip-Hop dancing which families enjoyed very much.

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Supporting people with the cost-of-living crisis

This year we were fortunate to secure additional funding to support people through the challenges of the cost-of-living crisis. We have been able to run our community pantry three mornings per week, which has been a lifeline for many people. Additional funding to support our programme helped us to:-

Funding secured by the team

One of the primary focusses of our work is to ensure people are made aware of and supported to access all benefits to which they are entitled, including Pension Credits, Attendance and Carer’s allowance and personal Independence Payments. Over the past year the team has secured £162,700 in annualised benefits for people living in the community, including a further £29,700 in backdated payments. We have also applied for several grants to secure white goods, beds, carpets etc to ensure people have basic equipment in their homes and secured £12,500 to provide these through various grant applications over the period.

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Registered Care

Moorcare

Moorcare has delivered 20,813 hours of care and support during 27,304 individual calls between April 2023 to April 2024.

68% of Moorcare clients are Jewish

Over the last year Moorcare has maintained consistency within the office/operational team and our carer team. We have strengthened our working relationships with our clients and their support networks, and we are building our positive reputation within our local community, resulting in an increase in word-of-mouth referrals.

2023-2024 Moorcare delivered below our expected budgeted targets due to staffing challenges and local authority contracting arrangements. We have been working as a team to improve efficiencies in the office to improve the quality of the care and support we provide. Moorcare has been promoting its unique position, being a domiciliary/home care provided within a larger network of the community services delivered by LJWB. Working with our fellow colleagues at LJWB we can refer our clients and their families to additional free services offered by LJWB’s charitable services. e.g. befriending, activities, transportation, dementia support and sensory loss assistance. This means Moorcare can ‘provide so much more than care’ .

Since installing our digital care management system in June 2023, we have become proficient in using its digital rostering and care management features. This has seen improvements in communication with our team, clients and their support networks; speeding up our response times to updating care records and medication administration records. Auditing care records can be completed in real time so information can be shared quickly with those who need to know. The ‘care portal’ which can be shared (with permission) with families and support networks has been a great source of comfort for family members who do not live close by but want to ensure their loved one is safe and cared for.

We were successful in being awarded Leeds City Council’s Interim Home Care Contract at the end of March. This has qualified us to take on local authority funded packages. This news along with our increase in self-funded clients has helped with financial stability for 2024-2025enabling us to continue to provide a high quality of care and support at a fair cost.

At Moorcare we are proud of our committed Care Team, they truly are what makes our service great. Retention and recruitment has been our focus over the last year. Adult Social Care in England is currently facing a sector wide recruitment crisis. In 2023-2024, 400,000 people started roles in the independent and local authority sectors in 2023-24 - 330,000 also left their roles. These challenges and a vacancy rate which is consistently almost three times the national average (8.3% or 131,000 vacancies on any given day in 2023-24) - (https://www.skillsforcare.org.uk/Workforce Strategy/Introduction/Context.aspx) means it

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is essential to retain our dedicated team of Care Workers, whilst being an attractive employer for new employees.

Staff support remains a key consideration, and we provided a pay award this year, plus Christmas bonus, free EAP and access to health services as well as staff forum, events and support networks. To ease our recruitment challenges, as an organisation, LJWB has been awarded a sponsorship licence and Moorcare has been granted 8/10 licenses we are permitted to use for our services. We are proud of creating a culture that's diverse and inclusive, and that new employees want to join and reflect the community we are serving in northeast of Leeds.

"It all starts with a cup of tea and a chat"

Moorcare Compliments Received…

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Learning Disability Residential Care

LJWB operates homes in North Leeds for adults with learning disabilities. These three care homes are the only Jewish residential care homes for adults with learning disabilities in Yorkshire. The staff in the home work hard to ensure that individual residents have everything they need and live fulfilled lives with access to health, community and recreational activities.

WIZO/LJWB Volunteering teams worked in partnership to arrange a placement of volunteers from WIZO to teach staff and residents about Jewish culture and cooking in each of our houses. Each demonstration was a great success, and the volunteers got as much out of the project as the staff and residents did – especially eating the food they had prepared!

Cranmer Scheme

The focus this year has been on the second stage of the modernisation of the homes with Lynda Cohen House getting new flooring in the lounge area to create a more homely feel and additional areas for dining and activities to cater for the changing needs of the residents. All the communal flooring in the downstairs of Lily Thompson House has been replaced and the lounge and hallways redecorated and new curtains. The residents have been fully involved in picking the colour schemes, flooring and fabrics for curtains and have selected new furniture which will be replaced within the coming year. Work has started on redecorating residents’ bedrooms, and plans are in place for future upgrades.

We have welcomed new residents and continue to work with the local authority to ensure the changing health and support needs of our individual residents are met, involving reassessments for additional 1:1 support hours and bespoke equipment to enable the residents to continue to live and engaging positively in every aspect of life.

Several residents have enjoyed holidays to Whitby and Bridlington and numerous day trips including Beamish and a stadium tour of the Etihad. The residents have enjoyed partaking in activities and day trips organised through the MAZCC and the Pay as You Free Café and entertainment evenings were a big hit. We have had volunteers and students coming into the home to support with different activities which have been successful.

The staff have been working hard to develop their skills and knowledge, with several staff completing level 3 diplomas in care and the care certificate and embarking on further training to adapt to the changing needs of the residents and demands in adult social care.

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Montague Burton House

In October 2023 we welcomed a new Registered Manager to the home and within three weeks they had a visit from CQC to perform an onsite inspection. The team and the house with support from the HQ and HR were able to provide the inspectors with everything they needed, and we maintained our ‘Good’ CQC rating in all areas of the assessment criterion, (safe, effective, caring, responsive to people's needs, well-led).

All staff have undergone an intensive training programme, and compliance is above the national requirements for care homes. Training continues and the team have increased their skill and competency through face to face, online and peer led training.

The home has had extensive upgrades including a new kitchen and remodelled dining room. The home has been decorated throughout with new curtains etc and the residents have chosen the new furniture they want for their remodelled home.

A focus on fun has been evident throughout the reporting period with many trips and holidays. Visits have included The Deep at Hull, Knaresborough, many activities in Leeds including local music and pop concerts, eating out and cultural activities.

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Strategic Report

Our People

To deliver a broad range of services and activities, our headcount was 123 people

( full-time equivalent of 86)

Contractual Agreements

Gender

Staff demographics Vs Leeds Population

(Leeds population: 85% white, 7.7% Asian, 3.5% Black, 2.7% Mixed race, 1.1% Other)

Of the statistics gathered regarding staff religion and belief, 33% of employees identified as Jewish.

We continue to be committed to safe and effective recruitment and induction processes for all employees and volunteers. We follow Safer Recruitment processes and offer a full supervision, appraisal and training programme.

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Employee Survey 2023

We carried an Employee Engagement Survey in 2023 and in which we achieved 63% response rate across all sites. Some of the highlights of the Employee Engagement Survey included;

As an intensive people resource, recruiting, supporting, and engaging with our staff teams is vital for continuity of services. We are committed to providing mandatory and service specific training and this year provided training in a number of areas across the organisation, including Safeguarding; Data Protection; Mental Health First Aid; Food Hygiene and Infection Risk Management; Paediatric First Aid Training; Equality, Diversity, and Inclusion; and Dementia Awareness sessions, amongst many others.

We have introduced a new Learning Management System for our Registered Care Services. Recruiting and retaining our employees in a highly competitive marketplace is essential and we continue to provide a range of on-going support activities to our people in line with best practice. This includes induction and welcome programmes for staff and volunteers; wellbeing and social events; Staff Forum; access to our employee assistance programmes, health and counselling services; invitations to attend internal and external training; and supervisions and appraisals.

We have reintroduced our welcome lunches for new starters, wellbeing lunches and Staff Breakfasts to give essential updates on organisational changes. Our staff forum introduced a new initiative – Forgot Your Lunch basket which provides food for staff who haven’t brought anything to eat and also a revised Staff Information Board.

Facilities and Health and Safety

Our in-house team kept all of our sites maintained and made sure that we remained compliant across all services. They completed regular checks, and light testing, and updated our Legionella Risk Assessments and Fire Risk assessments. In addition, we have:-

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Volunteering

LJWB relies on the dedication of its 225 active volunteers across 65 roles to support community services, events, and governance. In the past year, these volunteers have contributed 12,989.5 hours of service across several key areas:

Telephone Support: Through initiatives like the Listening Line and Phone Buddy services, volunteers offer consistent, trained support to nearly 30 community members, delivering over 150 hours of monthly calls.

Community Assistance: Volunteers assist with shopping, appointment support, and the distribution of LJWB newsletters and schedules, addressing growing community needs.

Meal Support : Volunteers provide meal services at the MAZCC café and in LJHA accommodation, and they receive online food hygiene training to ensure safe service.

Befriending and SEN Support : Befrienders contribute 60 hours monthly, supporting individuals through varied activities. Additionally, young volunteers aid the SEN Sunday Social and act as Social Buddies in community spaces.

Driving and Transportation : A team of drivers manages two mobility vehicles for daily community transportation, with volunteers delivering meals and assisting residents on group outings.

Charity Shop : Volunteers play an integral role in running the charity shop, assisting with tasks such as window dressing, digital promotion, and online sales of valuable items.

Impact Care Awards : The C-Teen volunteers, in collaboration with Rabbi Cohen, conducted fundraising and community support activities, contributing to the awards held in July 2024.

Special Initiatives : Volunteers have driven the success of seasonal events, such as the New Year Appeal and card stall, raising funds and engaging community members.

Volunteer Gardeners : Volunteers guide residents at Montague Burton House in gardening, fostering skills and community engagement.

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Community PAYF Café : Relaunched with social activities, the café offers an affordable meal option to reduce social isolation, fully supported by volunteers who also assist with meal preparation and service.

The organisation celebrated these contributions with the Volunteer Celebration 2023, featuring entertainment, games, and gratitude for the volunteers' impactful work across the community.

LJWB's dedicated volunteer team actively supports a broad array of programs and activities across the organisation. During the past year, group outings, coordinated by Michael Huxley and volunteers, continued to engage the community.

Thirteen young volunteers from local schools like Allerton High School and the Grammar School at Leeds (GSAL) also made significant contributions, assisting at the charity shop.

SEN programmes, and the Community Centre. The organisation’s collaboration with local schools facilitated regular volunteer recruitment, particularly through assemblies and Post 16 activities.

July 2023 marked the first Brodetsky Intergenerational Week, where Year Six students from Brodetsky Primary School engaged with community members at the MAZCC, fostering positive intergenerational connections that LJWB aims to make an annual event. Volunteers also supported numerous MAZCC activities, such as music appreciation, wellbeing afternoons, and memory stimulation, as well as the popular second-hand book stall.

Throughout the year, volunteers were instrumental in organising and hosting several major events, including the Chanukah and Purim parties, the Annual Review, and a Festive Wellbeing afternoon. Each event, supported by a dedicated volunteer team, drew large attendance and brought together community members for celebration and social engagement. These events would not have been possible without the volunteers' involvement in everything from setup to socializing with guests, highlighting their indispensable role in LJWB’s mission.

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Excellence In Volunteering Quality Mark – The LJWB volunteer team achieved Level 1 in the Excellence in Volunteering Quality Mark, reflecting a commitment to best practices. The application included policies, handbooks, and recruitment documentation, alongside interviews about volunteer management practices. This award acknowledges the thorough efforts to maintain high standards, including DBS checks and effective recruitment processes, and was warmly received by the team.

Volunteer Admin – All LJWB volunteers now have DBS certification and ID lanyards, and the team is ensuring that everyone completes updated induction training, available online or in person.

Volunteer Training – LJWB provides a range of in-person and online training for volunteers, including Mental Health First Aid, Dementia Awareness, Food Hygiene, Infection Risk Management, Basic First Aid, and MAZCC mobility vehicle training. Recent Dementia Awareness sessions, held in May and October 2023, were well-received, and a schoolbased session at Allerton High resulted in three student volunteer recruits. Volunteers also joined LJWB staff for Paediatric First Aid training in August. The updated Volunteer Induction, led by LJWB managers, covers essential topics such as key policies, professional boundaries, health and safety, moving and handling, and safeguarding.

Volunteer Confidentiality Agreement – With the appointment of a new GDPR officer, LJWB has issued an updated volunteer confidentiality agreement, which all volunteers are required to sign and return for their files. Additionally, confidentiality and code of conduct training are being enhanced in the volunteer induction programme.

Volunteer Committee – LJWB holds quarterly in-person Volunteer Committee meetings at the MAZCC, with representatives from various activities to discuss team feedback and plan events like the annual celebration.

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Volunteer Newsletter – LWB publishes a quarterly volunteer newsletter for each season— Winter, Spring, Summer, and Autumn—featuring new volunteer profiles and expanded coverage of fundraising activities.

Head Office

The Head Office has several dedicated functions including:

Led by the CEO, day-to-day operational delivery is overseen by the Senior Leadership Team, each having reporting responsibilities to either the Board or a committee of the Board.

As of April 2024, the Senior Leadership Team (SLT) comprised of:

Name
Role
Committee
reporting line		 Name
Role
Committee
reporting line		 Name
Role
Committee
reporting line
Elizabeth Bradbury
Chief Executive Officer;
Company Secretary (LJWB &
LKK); CQC Nominated
Individual for Registered Care
services.
Line management of SLT, HQ,
Quality Assurance Lead,
Charity Shop, and all
Registered Care services.
NB Fundraising until April
2024.
Board of Trustees, Care and
Wellbeing Committee, plus
attendance at all other
committees
Rebecca Teiger Deputy CEO
Line management of
Community engagement and
inclusion team, fundraising
and Community Support		 Community engagement and
inclusion
Fundraising
Leeds Kosher Kitchen CiC

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Services and Leeds Kosher
Kitchen CiC.		 Services and Leeds Kosher
Kitchen CiC.		 Services and Leeds Kosher
Kitchen CiC.
Vacant at year end
Head of Finance
Line management of Finance
team (temporarily undertaken
byCEO)
Finance and Corporate
Services Committee,
Investment Committee
Szczepan
Swiatkowski
Head of HR and Facilities
Line management of HR and
Facilities teams
Finance and Corporate
Services Committee
Maggie Wardle Executive assistant & special
projects		 Board of trustees and various
committees as applicable.

Remuneration for the Senior Leadership Team is determined by the Board of Trustees. Levels of remuneration are set by the Finance and Corporate Services Committee to ensure LJWB attracts high calibre people into these critical roles with reference to market conditions and the specific skills required to undertake these roles and responsibilities.

Fundraising

As a charity, LJWB could not survive without donations from generous individuals, organisations, and supporter groups. Fundraised income allows LJWB to provide a wide range of activities for all ages and abilities; as well as specialist support for those who need it in line with our charitable objectives.

During the period April 2023 – March 2024 we replaced our usual annual dinner with an online ‘Match 4 Mental Health’ Campaign which was a huge success. The campaign was restricted to raising money for Mental Health, we had a very generous donor/matcher who has kindly offered to double whatever we raised. This was LJWB’s first online campaign, and we were so happy to exceed our initial target and raised £160k over the lifetime of the campaign with donations and sharing of our campaign from Yorkshire to Australia, America and Israel.

Other yearly events that were held throughout the year included our London Marathon which took place in mid April, with 6 LJWB runners, 5 of whom had never run a marathon before and our AM – AM Golf Day in June which raised over £23,000 for our Children and Family Support Services.

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One of our ongoing fundraising initiatives throughout the year is our simchas (joyous occasions). This is an area which has seen growth during the year, and keeps growing, where people celebrating (e.g. birthdays or anniversaries) have asked their friends and family to kindly make a donation to us in lieu of a gift.

Our largest and significant fundraiser in the year was our New Year Appeal, which began at the end of September on Yom Kippur and runs until 31[st] March. The donations received contributes to our general costs and services which wouldn’t happen without our main appeal.

Throughout the year we relied on valuable supporter groups to raise funds for LJWB through their own organised events. Additional money came in from the ‘Pride Awards’ run by the Pride Awards committee. The community also enjoyed attending the Masked Singer show, with the proceeds split being spilt between 4 Leeds charities.

In November 2023 for the first time we planned a communal Bonfire and sponsored Fire and Lego walk event, collaborating with The Zone and the Guides and Scouts to bring together the community. Unfortunately, due to the tragic events of the 7[th] October we decided to cancel the fundraising side of the event, which was the Fire and Lego walk. We still went ahead with the event as we felt the children especially would benefit from a ‘feel good’ get together. Over 350 people attended and community cohesion and connectedness was felt by all.

Fundraising will always be challenging as we rely heavily on our regular donors, and we are trying to bring on board new and younger donors from our community. We are always looking at modern initiatives to engage with a broader mix of people and attract people who have never thought about making a donation to LJWB before but whose family, friends and community have received support from us. We are constantly updating our records, especially our Gift Aid and GDPR. This helps us to improve our communication, whether it is via email or phone so we can target more of our donors.

LJWB’s Charity Shop continued to work hard to bring in much needed funds. The closure of many neighbouring shops on the parade negatively impacted our shop sales as footfall reduced and we continued to feel the impact of the cost of living with Ta =a —_ * reduced sales and lower quality donations as many people chose to sell online rather Be |i prea than donate. However, our shop team worked hard to maximise all income through sales and online selling of specific items, and we remain grateful for all donations to help us raise much as we can. DD HEA ae

In 2023/24 we received £900,868 in fundraised and grant income, representing a 29% increase against fundraised income received in 2022/23 (not including legacy income).

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Legacies and Trust Donations

We were remembered in the Wills of eight generous individuals, receiving £96,498 in legacies (2022/23 £26,140).

Trusts and foundations continue to be a key source of income, and we give thanks for the grants received from:

Fundraising Reporting Regulations

LJWB are mindful of how we build relationships with existing and new donors. Donors can be assured we comply with the regulatory standards for fundraising. We are registered with the Fundraising Regulator and are committed to following the Code of Fundraising Practice whose standards are shared and discussed with the Fundraising Committee. Over the past year we have been particularly focused on reviewing our data protection and gift aid policies and procedures, and all fundraising staff have received GDPR training.

We have in-house fundraising expertise directly employed by LJWB and an active volunteer Fundraising Committee and Task and Finish groups. We run all our major appeals and events internally and limit the use of external third parties for fundraising. We approach people on our major appeals who have supported us in the past and we adhere to their contact preferences as stated. We have supporter groups who participate in challenges for us, such as the London Marathon. They approach their own supporters for sponsorship, and we support them with social media activities.

Our fundraising team understand that some of our supporters are likely to be vulnerable adults. Whilst we welcome all financial gifts, our fundraising team is mindful that our supporters must not be placed under undue pressure to donate and that vulnerable adults may be particularly susceptible to requests for support. We are alert to any unusual giving

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patterns amongst supporters and we limit the number of approaches to individuals during major campaigns.

During the year we received no complaints regarding our fundraising practice or via the Fundraising Preference Service.

Partnerships

This year has seen ongoing working relationships with community and statutory organisations across the city. Significant partnership working was undertaken to support the community. We continued with our many years of partnership with the Holocaust Survivors’ Friendship Association funding, supporting and hosting a part-time employee. Additional work on partnerships included Leeds Jewish Housing Association, Leeds Jewish Representative Council, Jewish Leadership Council, Brodetsky Primary School, and Gourmet Foods who placed a collection bin at the shop for donations to our Community Pantry. Street Lane Bakery continued to support our Community Pantry with vital bakery supplies throughout the year. We supported children with special educational needs to access activities at The Zone and participated in community meetings to support the integration of children into all communal settings.

Our partners have included:

We also continued our relationships with the Care Quality Commission (CQC), Community Security Trust (CST), Leeds Kashrut Authority, Rob and Andrea McQue, Maecare and providers of social care charities across Leeds. We also hosted the Leeds’ Registered Manager’s network.

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PR and Marketing

LJWB’s website can be found at www.ljwb.co.uk. We continue to be active on various social media networks, including Facebook, X (formerly known as Twitter), Instagram (including reels), YouTube and LinkedIn. We continued to engage with the community via newsletters, including three funded newsletter inserts sponsored by Skopes in JLife lifestyle magazine, with a 13 600 circulation, regular adverts in the Jewish Telegraph newspaper and also in JLife which is printed bi-monthly.

We are consistently reviewing how we communicate with our various stakeholders whether it be via our website, other social media platforms or in the press. We have had a year of review, reflection and redesign with a new website launching at the end of April 2024. We have also been looking at updating our logo, brand colours and social media strategy to further modernise and streamline our messaging, reach a wider audience and provide real time information about our activities and service objectives.

Compliments and Complaints

Leeds Jewish Welfare Board believes that if anyone involved with the organisation, or anyone who acts in a person’s best interest wishes to make a complaint, register a concern or give a compliment, they should find it easy to do so. It is LJWB’s policy to welcome complaints and compliments and look upon them as an opportunity to learn, adapt, improve, and provide better services.

The Senior Leadership Team and Registered Care teams regularly review data, outcomes and learning from customer feedback. This is shared with the Board of Trustees, relevant LJWB Committees, and communicated as appropriate to Leeds City Council, CQC, staff and volunteers.

The recording of complaints and compliments illustrates feedback for each division of the organisation i.e. Registered Care, Volunteering, Community Engagement, allowing greater transparency and focus.

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From 01 April 2023 to 31 March 2024 LJWB received 41 complaints. Whilst the number of formal complaints across the organisation shows an increase from previous years, this is mainly due to improved monitoring and reporting.

There is one on-going complaint relating to access doors to a third-party property; a solution has been sought with remedial works scheduled.

Over the period we received 89 formal compliments however this figure does not include the many heartfelt and encouraging messages received on LJWB’s social media posts.

Compliments were received directly from people using LJWB services, relatives, carers, and professionals from other organisations.

Safeguarding

LJWB made 24 referrals made to Leeds Safeguarding Adult Board about people who we provide services to and are concerned about their wellbeing. Reasons for referrals included: -

Between the 1 of April 2023 and the 31 of March 2024, LJWB made no safeguarding referrals to the Leeds Safeguarding Children’s Board.

During this time, we have received 3 safeguarding concerns from statutory services to provide help and support to children and families who needed additional assistance. LJWB provided this support, and the safeguarding concerns were closed by statutory services.

LJWB has two specialist safeguarding team members who receive regular training to ensure that have the appropriate knowledge to be our safeguarding leads.

Every organisation that works with children needs to have someone that takes the lead on safeguarding and child protection. This year as part of their responsibilities they have undertaken additional courses including the Impact of Domestic Violence on Children and Child neglect.

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Governance

Leeds Jewish Welfare Board is a company limited by guarantee (number 02923217), governed by its Articles of Association adopted on the 12 October 2015 and revised on 05 December 2022. It is a registered charity with the Charity Commission (number 1041257).

LJWB does not have a share capital and the guaranteed liability of each member (trustee) is limited to £1. No member of the Board has an interest in shares required to be registered and reported under the Companies Act 2006.

LJWB is overseen by a Board of Trustees, which consists of between six and nine trustees led by the Chair, who all provide governance to the organisation. The trustees formally meet as a Board at least six times a year to discuss, challenge and review the activities of LJWB in line with the roles and responsibilities as defined by the Charity Commission. During 202324, there were six Board of Trustees meetings and in January, a strategy ‘away day’ was also held. The AGM was held on 14 November 2023 with an additional Special General Meeting held on 12 December 2023 to receive the accounts. Between the year end to the point of signing the accounts, there have been five Board meetings, with the AGM scheduled for the 18 November 2024.

The Board delegates responsibility to sub-committees each led by a LJWB Trustee. The subcommittees include members of the community, and the CEO, Governance Officer (until end Jan 2024), and Senior Leadership Team members responsible for service delivery are in attendance.

These sub-committees are:

Some of the sub-committees also have sub-groups or ‘task and finish’ groups which look at specific projects or services. During the year, new User Engagement, Audit, and Fundraising sub-groups were set up. Moving forward into 2025 additional committees will be set up including PR and Marketing and a joint committee to oversee catering with Leeds Kosher Kitchen CIC.

The trustees act on a voluntary basis and receive no remuneration for the performance of their duties.

The Chief Executive Officer (CEO) is employed by the Board and reports directly to the Chair of the Board of Trustees. The CEO is responsible for the day-to-day operations of the organisation and is supported by a Senior Leadership Team who report directly to this position. To facilitate effective operations, the Chief Executive has delegated authority,

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within terms of delegation approved by the Board, for all operational matters including finance and fundraising, employment, social and registered care services.

During the year, the Board reported no Serious Incidents to the Charity Commission.

Trustee appointment, induction, and training

Succession planning has been a key focus for the LJWB Board and during the year, a recruitment exercise to appoint new trustees was in place, overseen by a Board Working Group which culminated in new Trustees being appointed at the AGM and Trustees stepping down who had served their full allocation of time as a Trustee. Trustees are recruited in line with charity best practice and based on experience, skills, and knowledge needed by the Board. Potential trustees should already be familiar with the work of LJWB as there is an expectation that ideally they will have served on a sub-committee of the Board for at least one year before being eligible to apply to be a trustee. Once appointed, trustees are expected to chair or attend at least one sub-committee.

New and potential trustees are provided with training and key documentation such as our Articles of Association and Charity Commission guidance to allow them to understand the role and responsibilities of the Board. An induction process is in place and additional relevant training is available for all trustees, including spending time with the professional staff to provide a comprehensive overview of LJWB’s work and support from the SLT and experienced Trustees. Ongoing training and development opportunities are available for all our Trustees including external training. Trustees are expected to visit our services and take part in communal activities and events. Trustees must also agree to adhere to our Code of Conduct, Declaration of Interests requirements, confidentiality requirements, and undertake DBS checks, as well as be familiar with key policies and procedures such as safeguarding and data protection.

According to our Articles of Association, LJWB Trustees hold office for three years from the date of their appointment at the end of which they shall be eligible for re-appointment for one or more further terms of three years each but having served their maximum term of office of nine consecutive years shall not be eligible for re-appointment until one year after their retirement as a LJWB Trustee.

During 2024-24, four trustees resigned, and six new Trustees were appointed in line with succession plans. Post year end two trustees resigned, and we are in the process of seeking replacements.

The Charity Governance Code

The Board held a strategy day in January 2023 to review LJWB’s strategic aims and objectives.

Trustees reflected on the performance of the Board against The Charity Governance Code, assessing organisational purpose; leadership; integrity; decision making, risk and control; board effectiveness; equality, diversity, and inclusion; and openness and accountability. The Board noted that there had been progression in many areas, such as directing a new

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User Engagement Sub-Group to seek additional and more informed stakeholder engagement, and a Board Working Group to work towards improved trustee succession planning. Succession planning was a key topic, and the Board approved the appointment of a new post of Deputy CEO following the resignation of the Head of CE&I. (NB the Head of CE&I funding was used to support funding the Deputy CEO post).

Related parties

LJWB has a close working relationship with Leeds Jewish Housing Association (LJHA) which is a separate entity with its own Board of Trustees. LJWB occupies residential homes owned by LJHA and LJWB has made investment loans to LJHA as disclosed in notes 17 and 30 to the financial statements.

Insurance for trustees and officers

Insurance for Trustees and Officers against liabilities in relation to the company, as permitted by the Companies Act 2006, is maintained under a policy held by Leeds Jewish Welfare Board.

Risk management

LJWB has developed an approach to good governance that includes the development of a strategic risk register and a risk management strategy which reviews the risk that the charity faces and has established a system and procedures to mitigate those risks. An overall organisational risk management plan is presented to and reviewed regularly by the Board of Trustees and Subcommittees. Operational risk assessments are carried out regularly and recorded in relation to individual service users and clients, events and activities, staff, visitors, and commercial activities. These are monitored and overseen by members of the Senior Leadership Team and the respective committee to which they report.

Registered Care services have their own risk register and, where appropriate, risk logs for service users / clients. These services have their own separate Business Continuity Plans, with the remaining services under the LJWB Business Continuity Plan.

The Board reviews the risk log and mitigating actions regularly. Financial risks highlighted in last year’s report remain, with higher risks to our finances and operations due to the economic crisis. Emerging risks are now noted, with a focus on mitigating actions to address the increasing cyber security risks.

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At the end of the 2023-24 reporting period, the Trustees believe the following to be the key financial, operational, governance, legal, and external risks facing the organisation

Risk Brief overview of mitigatingaction
Financial risks: economic pressures
affecting finances; not meeting
forecasted income impacting on
services.		 Realistic and prudent budgeting and tight
cash flow management.
In-house fundraising department with
approved fundraising strategy.
Diversification of commercial and
charitable income streams
Close oversight of investment portfolio by
Investment Committee and external
investment managers.
Insurable risks identified.
Operational risks: economic
pressures affecting services and
leading to increasing demand for
services; training, recruiting,
retaining suitable pool of people to
deliver services.		 Increased understanding of the needs of
the community through consultation and
review and ongoing review of service
provision.
Clear assessment and review process with
referrals and signposting to other internal
and external services.
In-house dedicated staff recruitment and
training function, and volunteer
management.
Dedicated recruitment and HR team to
support recruitment.
Introduction of additional assessments
when recruiting members of staff
Approved sponsor license to sponsor up to
10 members of staff to be able to work for
LJWB.
Governance risks: loss of key
personnel; lack of relevant skills or
understanding of the Board
responsibilities; lack of strategic
vision.		 Succession planning and induction and
training programme in place for the Board
and other key management personnel
overseen by working group.
Annual Board away-day to review longer
term vision and strategy in line with
Articles of Association.
Development funding secured as part of
levelling up programme to support Trustee
development – August 2024

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Legal risks: compliance with
legislation, regulation, and best
practice in all service areas.
HR and Facilities departments oversee
employment law and H&S legislation.
Registered Care Quality Assurance Lead,
Safeguarding Leads and Data Protection Lead all
in post and regular and up-to-date training
provided.
Clear organisational policies and procedures in
place with document controls for regular reviews
and sharing.		 Legal risks: compliance with
legislation, regulation, and best
practice in all service areas.
HR and Facilities departments oversee
employment law and H&S legislation.
Registered Care Quality Assurance Lead,
Safeguarding Leads and Data Protection Lead all
in post and regular and up-to-date training
provided.
Clear organisational policies and procedures in
place with document controls for regular reviews
and sharing.
External risks: security risk including
physical risk to our Community
Centre and cyber security;
reputational risk and public
perception; changing
demographics in Leeds and
Yorkshire.		 Partnership working with Community Security
Trust (CST) and other external security advisors.
Business continuity plans in place.
NHS Data Protection Toolkit – achieved
ICO registration
DBS umbrella organisation – achieved
recommended requirements – annual
compliance checks
Communication and PR strategy and protocols in
place.
Complaints procedure in place.
Review of census data to support understanding
of our demographics.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

Public Benefit

In shaping our objectives for the year and planning our activities, the Board has considered the Charity Commission’s guidance on public benefit, including the guidance “ Public benefit: running a charity (PB2) ”. The charity relies on grants, donations and operating surpluses, the income from fees and charges to cover its costs. Affordability and access to our services is important to us and one which we constantly review, as are the costs associated with delivering our services.

Strategies employed to achieve the Charity’s objectives have been to:

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

Financial Summary

Overview

Income was £3,687,843 which, when excluding the restricted donation of over £1.1m from Donisthorpe Hall was c £248,000k better than 22-23. Expenditure decreased by c £49,000 over the same period to £3,914,420. A gain on investments of £314,831 resulted in a net movement of funds of £88,254.

Investment Policy and performance

It was another volatile year for the markets, and the dip in markets seen in 22-23 has been recovered during 23-24.

LJWB routinely invests surplus funds and legacies via our investment advisor (Rathbones). We are reliant on a good dividend yield to finance our charitable work. We have instructed Rathbones to operate in line with our investment policy and to achieve a return in reasonable excess of inflation over the long term, although this will not be possible every year due to market fluctuations. Investments have been selected prudently within the constraints of a medium risk portfolio. This portfolio is appropriately diversified across different asset classes.

ESG (Environmental, Social, and Governance)

LJWB have broadly defined its investment brief to Rathbones with respect to ESG. In accordance with Charity Commission guidelines and with the aim to be a socially responsible investor, LJWB continues to strive to invest in companies where the activities of the company are consistent with the values and objectives of LJWB.

An MSCI ESG rating is designed to measure a company’s resilience to financially material environmental, societal and governance risks. During 2023, the LJWB investment portfolio obtained an MSCI ESG rating of AAA.

Reserves and Designated Funds

Reserves

In line with Charity Commission guidance, the Trustees consider readily realisable (free) reserves to be the amount of reserves that are easily converted into cash should the need arise. This therefore excludes restricted funds, designated funds, and any part of unrestricted funds not readily available for spending.

Trustees are responsible for determining the correct level of free reserves required by LJWB based on a consideration of the needs of the business, the risk of potentially volatile donation and legacy income, and declines in contractual or grant income from statutory bodies.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

Reserves Policy and Position

The reserves policy was reviewed in 2023 using a risk-based approach to the resilience of key income streams and the commitment levels of charitable activity expenditure. The reserves policy of LJWB states that we should aim to hold 12 months of reserves which historically has been based on charitable activities expenditure. As of 31 March 2024, this is approximately £3.8 million which is based on an average of the previous 2 years’ charitable activity expenditure.

The total reserves of LJWB as at 31 March 2024 were £7.76 million (2023: £7.67 million) comprising of unrestricted reserves of £4.4 million (2023: £4.3 million) and restricted reserves of £3.3 million (2022: £3.4 million). Of the unrestricted reserves, £654k relates to fixed assets, £252k relates to a designated fund to support the continuing investment programme in our learning disability. Therefore free reserves as at 31 March 2024 stood at £3.53m, which is just below the reserves target.

The Trustees continue to monitor the level of free reserves at regular intervals via the Finance & Corporate Services Committee. The current uncertain economic climate and inflationary challenges have been reviewed and Trustees deem it prudent to ensure sufficient funds are available to support service delivery.

Subsidiaries

LJWB has no subsidiaries.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

Trustees’ Responsibilities Statement

The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees’ report including the Strategic report and the financial statements In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the Trustees at the time when this trustees’ report is approved has confirmed that:

Approved by order of the members of the Board of Trustees and signed on its behalf by:

Helen Lew

Signer ID: ON7VYKRV3L...

Helen Lewis, Chair of the Board

18 November 2024

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEEDS JEWISH WELFARE BOARD

Opinion

We have audited the financial statements of Leeds Jewish Welfare Board (the ‘charitable company’) for the year ended 31 March 2024, which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees' report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEEDS JEWISH WELFARE BOARD (CONTINUED)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors’ report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEEDS JEWISH WELFARE BOARD (CONTINUED)

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We assessed the susceptibility of the charitable company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by;

To address the risks of fraud through management bias and override controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEEDS JEWISH WELFARE BOARD (CONTINUED)

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Signer ID: CRZCVPKXXZ...

Laura Masheder (Senior statutory auditor)

for and on behalf of

BHP LLP

Chartered Accountants Statutory Auditor 1st Floor Mayesbrook House Leeds LS16 6QY

Date: 19/11/2024 GMT

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Note
Income from:
Donations and legacies:
4
Donisthorpe Hall donation
. Other grants, donations and legacies
Charitable activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9,10
Total expenditure
Net (expenditure)/income before net
gains/(losses) on investments
Net gain/(loss) on investments
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
21
Net movement in funds
Total funds carried forward
21		 Unrestricted
funds
2024
£
-
863,583
2,463,986
103,103
45,378
3,476,050
145,309
3,434,850
3,580,159
(104,109)
283,635
179,526
4,253,279
179,526
4,432,805		 Restricted
funds
2024
£
-
133,783
78,010
-
-
211,793
-
334,261
334,261
(122,468)
31,196
(91,272)
3,416,763
(91,272)
3,325,491		 Total
funds
2024
£
-
997,366
2,541,996
103,103
45,378
3,687,843
145,309
3,769,111
3,914,420
(226,577)
314,831
88,254
7,670,042
88,254
7,758,296		 Total
funds
2023
£
1,134,471
725,025
2,621,505
92,708
117
4,573,826
182,277
3,781,294
3,963,571
610,255
(314,925)
295,330
7,374,712
295,330
7,670,042

The Statement of Financial Activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year.

All income and expenditure has arisen from continuing activities.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

REGISTERED NUMBER: 02923217

BALANCE SHEET

AS AT 31 MARCH 2024

Note
Fixed assets
Intangible assets
15
Tangible assets
16
Investments
17
Current assets
Debtors
18
Cash at bank and in hand
Creditors: amounts falling due within one year
19
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
20
Total net assets
Charity funds
Restricted funds
21
Unrestricted funds
Designated funds
21
General funds
21
Revaluation reserve
Total unrestricted funds
21
Total funds
21		 255,238
406,132
661,370
(408,815)
251,611
3,675,405
505,789		 2024
£
14,377
639,407
6,851,957
7,505,741
252,555
7,758,296
-
7,758,296
3,325,491
4,432,805
7,758,296		 387,200
1,402,714
1,789,914
(417,367)
256,023
3,791,615
205,641		 2023
£
20,386
570,398
5,956,949
6,547,733
1,372,547
7,920,280
(250,238)
7,670,042
3,416,763
4,253,279
7,670,042

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

REGISTERED NUMBER: 02923217

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2024

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

~~..................................~~ Signer ID: ON7VYKRV3L... ..............

H R A Lewis Chair 18/11/2024 GMT Date:

The notes on pages 52 to 79 form part of these financial statements.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Note
Cash flows from operating activities
Net cash provided by operating activities
24
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
16
Proceeds from sale of investments
17
Purchase of investments
17
Net cash used in investing activities
Cash flows from financing activities
Repayment of loans
Loan interest paid
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
25
Cash and cash equivalents at the end of the year
25		 2024
£
14,946
103,103
(170,208)
1,366,373
(1,375,665)
(76,397)
(350,238)
(14,008)
(364,246)
(425,697)
1,524,422
1,098,725		 2023
£
523,851
92,708
(378,284)
1,897,770
(1,816,955)
(204,761)
(121,413)
(16,333)
(137,746)
181,344
1,343,078
1,524,422

The notes on pages 52 to 79 form part of these financial statements

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

1. General information

The principal activity of the charity during the year was that of the provision of a range of social care services and activities. More information is included in the Trustees' report.

The charity is a company limited by guarantee which is incorporated and registered in England (no. 02923217) and a registered charity (no.1041257). The address of the registered office is:

Marjorie and Arnold Ziff Community Centre 311 Stonegate Road Leeds LS17 GAZ

The company is limited by subscriber's guarantee and does not have a share capital. In the event of a winding up the liability of each of the subscribers is limited to £1.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Leeds Jewish Welfare Board meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in pound Sterling, which is the functional currency of the charity, and are rounded to the nearest £.

2.2 Going concern

The financial statements have been prepared on the basis that the charity can continue to operate as a going concern. The Trustees have approved the 2024-25 financial budget and reviewed forecasts up until December 2025 incorporating known challenges, including social and registered care reducing income from Local Authority funding, the pressures of inflation on expenditure budgets for LJWB and the impact this will have on our generous donors within the community. After making enquiries the Trustees have a confident expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis of preparation for the financial statements.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.6 Intangible assets and amortisation

Intangible assets costing £600 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following basis:

Computer software - 10 % - 50% straight line

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £600 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.8 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Investments held as fixed assets are shown at cost less provision for impairment.

Concessionary loans are those made or received by a charity to further its purposes and any interest charged is below the prevailing market rates. The loans are initially recognised and measured at the amount received or paid, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for any impairment.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.12 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

2. Accounting policies (continued)

2.13 Pensions

The charity contributes to three pension schemes, two defined contribution pension schemes and an unfunded final salary scheme.. The assets of the schemes are held separately from those of the group in independently administered funds.

The pension cost charge represents contributions payable by the group to the fund in respect of salaries earned in the accounting period.

The final salary scheme is operated by the National Health Service Superannuation Scheme, is only available to staff who have previously contributed to the scheme. As this is an unfunded government scheme the administration of the scheme is dealt with by the National Health Service Pension agencies. Contributions to this scheme are paid in respect of current service, and there is no liability to the charity in respect of past service. Consequently, the pension cost charge represents contributions payable to scheme in respect of salaries earned in the accounting period.

2.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Critical areas of judgment:

Enter text here - user input

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

4. Income from grants, donations and legacies

Donations
Donisthorpe Hall donation (note 21)
Other donations
Total donations
Legacies
Grants
Total 2024
Total 2023		 Unrestricted
funds
2024
£
-
767,585
767,585
95,998
-
95,998
863,583
611,034		 Restricted
funds
2024
£
-
63,954
63,954
500
69,329
69,829
133,783
1,248,462		 Total
funds
2024
£
-
831,539
831,539
96,498
69,329
165,827
997,366
1,859,496		 Total
funds
2023
£
1,134,471
674,318
1,808,789
26,140
24,567
50,707
1,859,496

The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

Page 57

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

5. Income from charitable activities

Community Support Services
Community Engagement and Inclusion
MAZCC
Moorcare
Learning Disabilities
Total 2024
Total 2023		 Unrestricted
funds
2024
£
13,753
52,717
68,948
573,932
1,754,636
2,463,986
2,611,215		 Restricted
funds
2024
£
65,088
10,614
-
-
2,308
78,010
10,290		 Total
funds
2024
£
78,841
63,331
68,948
573,932
1,756,944
2,541,996
2,621,505		 Total
funds
2023
£
115,075
42,613
98,151
712,437
1,653,229
2,621,505

6. Investment income

Income from UK listed investments
Bank interest receivable
Other interest receivable
Total 2024
Total 2023		 Unrestricted
funds
2024
£
94,388
715
8,000
103,103
87,108		 Restricted
funds
2024
£
-
-
-
-
5,600		 Total
funds
2024
£
94,388
715
8,000
103,103
92,708		 Total
funds
2023
£
83,598
1,110
8,000
92,708

Page 58

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

7. Other income

Management fees
Total 2023
8.
Expenditure on raising funds
Costs of raising voluntary income
Costs of raising voluntary income
Staff costs
Depreciation
Total 2024
Total 2023		 Unrestricted
funds
2024
£
45,378
117
Unrestricted
funds
2024
£
43,658
99,582
2,069
145,309
182,277		 Total
funds
2024
£
45,378
117
Total
funds
2024
£
43,658
99,582
2,069
145,309
182,277		 Total
funds
2023
£
117
Total
funds
2023
£
96,160
83,216
2,901
182,277

Page 59

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

9. Analysis of expenditure on charitable activities

Summary by fund type

Community Support Services
Community Engagement & Inclusion
MAZCC
Moorcare
Learning Disabilities
Holocaust Survivors Group
Catering Costs
Overheads
Total 2023		 Unrestricted
funds
2024
£
324,346
366,840
404,708
658,748
1,622,188
3,625
48,215
6,180
3,434,850
3,609,993		 Restricted
funds
2024
£
160,188
57,137
5,229
-
11,512
-
195
100,000
334,261
171,301		 Total
2024
£
484,534
423,977
409,937
658,748
1,633,700
3,625
48,410
106,180
3,769,111
3,781,294		 Total
2023
£
371,578
456,704
350,643
842,969
1,622,433
3,860
36,133
96,974
3,781,294

Page 60

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

10. Analysis of expenditure by activities

Community Support Services
Community Engagement & Inclusion
MAZCC
Moorcare
Learning Disabilities
Holocaust Survivors Group
Catering
Overheads
Total 2024
Total 2023		 Activities
undertaken
directly
2024
£
391,194
358,005
375,219
533,815
1,353,847
3,625
29,657
-
3,045,362
3,064,593		 Support costs
2024
£
93,340
65,972
34,718
124,933
279,853
-
18,753
106,180
723,749
716,701		 Total
funds
2024
£
484,534
423,977
409,937
658,748
1,633,700
3,625
48,410
106,180
3,769,111
3,781,294		 Total
funds
2023
£
371,578
456,704
350,643
842,969
1,622,433
3,860
36,133
96,974
3,781,294

Page 61

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

10. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Depreciation
Telephone
Sundry expenses
IT support
Legal and professional
Share dealing costs
Printing, stationary and postage
Training and recruitment
Insurance
Bad debts
Bank charges and interest
Finance costs
Governance costs
Total 2024		 Total
funds
2024
£
455,353
31,656
13,633
21,067
52,216
33,961
26,722
11,068
12,644
23,820
-
16,177
-
25,432
723,749		 Total
funds
2023
£
453,696
32,898
21,861
14,480
52,767
30,647
34,364
10,936
33,844
5,385
333
25,825
(21,413)
21,078
716,701

Support costs are allocated to the costs of the various charitable activities using a percentage basis of full time equivalent hours worked.

11. Net income/(expenditure)

Amortisation of intangible fixed assets
Depreciation of tangible fixed assets
Operating lease payments		 2024
£
6,009
101,199
45,186
152,394		 2023
£
6,008
82,284
20,049
108,341

Page 62

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

12. Auditor's remuneration

2024 2023
£ £
Fees payable to the charity's auditor for the audit of the charity's annual accounts 15,750 12,435
Fees payable to the charity's auditor in respect of:
All non-audit services not included above 2,750 5,140

13. Staff costs

Wages and salaries
Social security costs
Contribution to pension schemes		 2024
£
2,482,312
216,429
63,457
2,762,198		 2023
£
2,457,010
223,869
62,131
2,743,010

During the year redundancy and termination payments totalling £26,000 (2023: £5,883) were made to employees. No payments were outstanding at the balance sheet date (2023: £NIL).

The average number of persons employed by the charity during the year was as follows:

2024 2023
No. No.
Total staff 123 128

Page 63

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

13. Staff costs (continued)

The average headcount expressed as full-time equivalents was: 86 (2023: 84)

Community support services
Community engagement and inclusion
MAZCC
Moorcare
Learning Disabilities
Fundraising
Administrative staff		 2024
No.
11
8
4
15
33
2
13
86		 2023
No.
10
10
4
26
34
2
13
99

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2024 2023
No. No.
In the band £90,001 - £100,000 - 1
In the band £100,001 - £110,000 1 -

14. Trustee and key management personnel remuneration and expense

The trustees neither received nor waived any remuneration during the year (2023: £NIL).

The key management personnel of the charity comprise the Senior Leadership Team. The Senior Leadership are defined as the Chief Executive, The Head of Community Engagement and Inclusion, the Head of HR and Facilities, the Head of Finance and the Head of Registered Care. The total employee benefits of the key management personnel were £395,510 (2023: £414,131).

The trustees did not have any expenses reimbursed or receive any benefits during the year or prior year.

Page 64

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

15.
Intangible assets
Cost
At 1 April 2023
At 31 March 2024
Amortisation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Software
£
78,803
78,803
58,417
6,009
64,426
14,377
20,386

Page 65

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

16. Tangible fixed assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Short-term
leasehold
property
improvements
£
555,454
148,370
703,824
140,903
50,061
190,964
512,860
414,551		 Motor
vehicles
£
81,873
-
81,873
60,762
7,379
68,141
13,732
21,111		 Fixtures and
fittings
£
244,221
(18,528)
225,693
154,988
20,240
175,228
50,465
89,233		 Office
equipment
£
115,221
32,194
147,415
98,410
9,398
107,808
39,607
16,811		 Computer
equipment
£
70,777
8,172
78,949
42,085
14,121
56,206
22,743
28,692		 Total
£
1,067,546
170,208
1,237,754
497,148
101,199
598,347
639,407
570,398

17. Fixed asset investments

Cost or valuation
At 1 April 2023
Additions
Disposals
Revaluations
Movement in cash
At 31 March 2024		 Traded
investments
£
3,707,440
1,375,665
(1,366,373)
314,831
570,885
4,602,448		 Concessionary
loans
£
2,249,509
-
-
-
-
2,249,509		 Total
£
5,956,949
1,375,665
(1,366,373)
314,831
570,885
6,851,957

Page 66

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

17. Fixed asset investments (continued)

Investments at fair value comprise:

Listed investments
Non-UK Quoted fixed interest securities
UK Quoted shares
Non-UK Quoted shares
Other investments
UK Fixed Interest
UK cash held as part of portfolio
Concessionary Loans
LJHA Development loans
Total 2023		 Unrestricted
funds
2024
£
412,503
751,110
2,019,539
3,183,152
321,620
687,502
1,009,122
466,605
4,658,879
3,757,216		 Restricted
funds
2024
£
-
183,383
43,615
226,998
178,085
5,091
183,176
1,782,904
2,193,078
2,199,733		 Total
funds
2024
£
412,503
934,493
2,063,154
3,410,150
499,705
692,593
1,192,298
2,249,509
6,851,957
5,956,949		 Total
funds
2023
£
523,264
1,288,796
1,500,692
3,312,752
272,980
121,708
394,688
2,249,509
5,956,949

Page 67

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

17. Fixed assets investments (continued)

All investments are carried at their fair value. Investment in equities and fixed interest securities are all traded in quoted public markets, primarily the London Stock Exchange. Holdings in common investments fund unit trusts and open-ended investment companies are at the bid price. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value).

The significance of financial instruments to the ongoing financial sustainability if the charity is considered in the financial review and investment policy and performance sections of Trustees’ Annual Report.

The investment managers hold separate funds relating to sensory loss and learning disabilities. These funds are restricted funds.

The concessionary loan to Leeds Jewish Housing Association ("LJHA") amounts to £2,249,509 (2023: £2,249,509). This balance relates to four loans of £230,000, £21,773, £64,778 and £1,932,958 secured against individual properties. Loans are repayable if the lender provides 14 months' written notice. The latter three of the loans are interest free, and the loan for £230,000 carries an interest rate of the higher of 6.5% per annum or 1% above the National Westminster Bank Base Lending Rate.

Investment management costs incurred during the year totalled £26,722 (2023: £27,564).

The historical cost of listed investments totalled £4,096,659 (2023: £3,501,798), unrestricted funds included gains of £505,788 (2023: £205,641).

18. Debtors

Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
120,618
11,188
123,432
255,238		 2023
£
250,396
27,837
108,967
387,200

Page 68

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

19. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
Bank loans are secured as disclosed in note 20 to the financial statements.
Deferred income at 1 April
Income deferred during the year
Amounts released from previous periods
Balance as at 31 March		 2024
£
-
179,408
50,644
11,882
71,315
95,566
408,815
2024
£
77,129
95,556
(77,129)
95,556		 2023
£
100,000
108,338
47,997
4,340
79,563
77,129
417,367
2023
£
117,018
77,129
(117,018)
77,129

Page 69

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

20. Creditors: Amounts falling due after more than one year

Bank loans
Included within the above are amounts falling due as follows:
Between one and two years
Bank loans
Between two and five years
Bank loans
Over five years		 2024
£
-
2024
£
-
-		 2023
£
250,238
2023
£
100,000
150,238

The nominal interest rate of the loan is 3.16% above the Bank of England base rate. The loan is secured by a fixed and floating charge over all the property and undertakings of the charity. The loan was repaid in full during the year.

Page 70

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

21. Statement of funds

Statement of funds
Statement of funds - current year
Balance at 1
April 2023
£
Unrestricted
funds
Designated funds
Upgrades/new
provisions
256,023
Designated fixed
assets
-
256,023
General funds
General Funds - all
funds
3,791,615
Revaluation
reserve
205,641
3,997,256
Total Unrestricted
funds
4,253,279		 Income
£
-
-
-
3,476,050
-
3,476,050
3,476,050		 Expenditure
£
-
(4,412)
(4,412)
(3,575,747)
-
(3,575,747)
(3,580,159)		 Transfers
in/out
£
(105,988)
105,988
-
(16,513)
16,513
-
-		 Gains/
(Losses)
£
-
-
-
-
283,635
283,635
283,635		 Balance at 31
March 2024
£
150,035
101,576
Unrestricted
funds
Designated funds
Upgrades/new
provisions
Designated fixed
assets
General funds
General Funds - all
funds
Revaluation
reserve
Total Unrestricted
funds
251,611
3,675,405
505,789
4,181,194
4,432,805

Page 71

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

21. Statement of funds (continued)

Restricted funds
Learning
Disabilities
Community
Engagement and
Inclusion
Community
Support Services
Head Office
Donisthorpe Hall -
old people
Community
Centre Fund
Total of funds		 Balance at 1
April 2023
£
261,515
143,466
70,477
1,936
1,134,471
1,804,898
3,416,763
7,670,042		 Income
£
9,215
43,744
156,250
-
-
2,584
211,793
3,687,843		 Expenditure
£
(10,116)
(27,729)
(155,237)
-
(132,966)
(8,213)
(334,261)
(3,914,420)		 Transfers
in/out
£
-
-
-
-
-
-
-
-		 Gains/
(Losses)
£
31,196
-
-
-
-
-
31,196
314,831		 Balance at 31
March 2024
£
291,810
159,481
71,490
1,936
1,001,505
1,799,269
3,325,491
7,758,296

Page 72

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

21. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
Designated funds
Upgrades/new
provisions
General funds
General Funds
Total Unrestricted
funds
Restricted funds
Learning
Disabilities
Community
Engagement and
Inclusion
Community
Support Services
Head Office
Donisthorpe Hall -
old people
Total of funds		 Balance at
1 April 2022
£
536,156
4,541,626
5,077,782
230,800
1,913,750
149,921
2,459
-
2,296,930
7,374,712		 Income
£
-
3,309,474
3,309,474
6,371
82,840
40,670
-
1,134,471
1,264,352
4,573,826		 Expenditure
£
-
(3,792,270)
(3,792,270)
(2,438)
(48,226)
(120,114)
(523)
-
(171,301)
(3,963,571)		 Transfers
in/out
£
(280,133)
280,133
-
-
-
-
-
-
-
-		 Gains/
(Losses)
£
-
(341,707)
(341,707)
26,782
-
-
-
-
26,782
(314,925)		 Balance at
31 March
2023
£
256,023
3,997,256
4,253,279
261,515
1,948,364
70,477
1,936
1,134,471
3,416,763
7,670,042

Page 73

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

21. Statement of funds (continued)

Designated funds

Designated funds are held to support the improvements required to the Cranmer site to ensure longevity of access and environment for residents. £280,133 was invested in 2022-23 on upgrading Lily Thompson and Lynda Cohen homes, (Cranmer Scheme). These funds resulted from compensatory loss of lease and investment in Woodlands following the sale of the Donisthorpe site. The remaining funds are designated for phase two improvements at the Learning Disability homes..

Transfers in the year to designated fixed asset funds represent capitalised improvements funded from the initial funds designated by the Trustees.

Restricted funds

Learning Disabilities Project

Our residential care homes for adults with learning disabilities are the only Jewish residential homes for people with learning disabilities in Leeds. Registered and inspected by Leeds City Council and the Care Quality Commission each Kosher home is maintained to a very high standard.

Community Support Services and Community Engagement & Inclusion

The Community Engagement and Community Support Services work co productively to enhance the wellbeing of the community. The services cross refer to ensure a holistic, person centred and joined up approach to meet the ever-changing needs of the community, with the central aim of promoting choice, greater control, independence and reducing social isolation. This is delivered through activity programmes, social groups and one to one support for people with various needs.

Head office

Head Office is about supporting the continuing strategic planning and development of our community services in providing registered care, community support, help advice activities and guidance for people of all ages.

Donisthorpe Hall - old people

The fund represents amounts donated in order to provide care for needey, infirm and/or elderly people in an orthodox Jewish environment. As described in note 27 there are certain restrictions around this donation such that a contingent liability exists around it.

Community Centre Fund

Specific donations were received for the construction and fit-out costs of the Marjorie and Arnold Ziff Community Centre.

Transfers

A transfer of £16,513 has been made between general funds and the revaluation reserve to represent the total unrealised gains within unrestricted funds.

A transfer of £105,988 has been made within designated funds to represent funds which have been spent on specific tangible fixed assets in the year.

Page 74

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

22. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2023
£
256,023
3,997,256
3,416,763
7,670,042
- prior year
Balance at
1 April 2022
£
536,156
4,541,626
2,296,930
7,374,712		 Income
£
-
3,476,050
211,793
3,687,843
Income
£
-
3,309,474
1,264,352
4,573,826		 Expenditure
£
(4,412)
(3,575,747)
(334,261)
(3,914,420)
Expenditure
£
-
(3,792,270)
(171,301)
(3,963,571)		 Transfers
in/out
£
-
-
-
-
Transfers
in/out
£
(280,133)
280,133
-
-		 Gains/
(Losses)
£
-
283,635
31,196
314,831
Gains/
(Losses)
£
-
(341,707)
26,782
(314,925)		 Balance at 31
March 2024
£
251,611
4,181,194
3,325,491
7,758,296
Balance at
31 March
2023
£
256,023
3,997,256
3,416,763
Summary of funds
Designated funds
General funds
Restricted funds
7,670,042

23. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
639,407
14,377
4,658,879
(471,043)
(408,815)
4,432,805		 Restricted
funds
2024
£
-
-
2,193,078
1,132,413
-
3,325,491		 Total
funds
2024
£
639,407
14,377
6,851,957
661,370
(408,815)
7,758,296

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

23. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Tangible fixed assets
Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Unrestricted
funds
2023
£
570,398
20,386
3,757,216
572,884
(417,367)
(250,238)
4,253,279		 Restricted
funds
2023
£
-
-
2,199,733
1,217,030
-
-
3,416,763		 Total
funds
2023
£
570,398
20,386
5,956,949
1,789,914
(417,367)
(250,238)
7,670,042

24. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the period (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Amortisation charges
Gains on investments
Dividends, interests and rents from investments
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Interest paid
Net cash provided by operating activities		 2024
£
88,254
101,199
6,009
(314,831)
(103,103)
131,962
91,448
14,008
14,946		 2023
£
295,330
82,284
6,008
314,925
(92,708)
(44,001)
(54,320)
16,333
523,851

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

25. Analysis of cash and cash equivalents

Cash in hand
Cash in investments
Total cash and cash equivalents		 2024
£
406,132
692,593
1,098,725		 2023
£
1,402,714
121,708
1,524,422

26. Analysis of changes in net debt

Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year		 At 1 April
2023
£
1,402,714
(100,000)
(250,238)
1,052,476		 Cash flows
£
(996,582)
100,000
250,238
(646,344)		 At 31 March
2024
£
406,132
-
-
406,132

27. Contingent liabilities

Under the conditions of the gift, 50% of the donation from Donisthorpe Hall is to be retained for a period of 6 years to 29 December 2028. Should a claim arise against the assets of that entity some or all of this amount may be clawed back. This eventuality is considered unlikely, such that the whole gift has been recognised in the previous year within restricted funds.

Page 77

Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

(A company limited by guarantee)

LEEDS JEWISH WELFARE BOARD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

28. Pension commitments

The charity contributes to the following pension schemes: a defined contribution pension scheme, an unfunded NHS scheme, the National Employment Savings Trust (NEST) government scheme and a salary sacrifice pension scheme.

The National Employment Savings Trust (NEST) government scheme is a defined contribution scheme. The pension cost charge represents contributions payable by the charity to the fund and amounted to £31,898 (2023: £31,624). Contributions of £11,434 were payable to this fund at the year end (2023: £12,438).

The charity operates a salary sacrifice defined contribution pension scheme. The pension cost charge represents contributions payable by the charity to the fund and amounted to £31,559 (2023: £30,689). Contributions totalling £7,083 (2023: £14,746) were owed back from this fund at the year end.

29. Operating lease commitments

At 31 March 2024 the charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2024
£
28,490
29,138
57,628		 2023
£
10,978
15,207
26,185

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

LEEDS JEWISH WELFARE BOARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

30. Related party transactions

The charity has a close working relationship with Leeds Jewish Housing Association (the "Association"). Although the organisation is run autonomously, the directors consider that the Association is a related party of the charity. Some of the Association's housing stock are occupied by the charity. Any surpluses arising from the management of such accommodation are retained by the charity and any deficits are borne by it. During the year the charity has received £16,708 (2023: £96,581) from the Association in lieu of services provided. The reduction includes the cessation of a housing benefit contract . The charity paid £124,321 (2023: £128,420) as recharges for rent, gas, electric etc on the housing stock. At the year-end there was a net creditor of £51,804 (2023: £32,910) owed by Leeds Jewish Welfare Board.

Included within fixed asset investments are concessionary loans to Leeds Jewish Housing Association in the amount of £2,249,509 (2023: £2,249,509). Except for £230,000 these loans are interest free.

During the year, aggregate donations by trustees to the charity without condition amounted to £2,110 (2023: £12,695).

During the year donations totalling £31,200 (2023: £50,200) were received from corporate entities with a common director/trustee.

As of last year, a close family member of a Trustee was employed by the charity. Remuneration of this individual this year amounted to £17,640 (2023: £16,208).

Leeds Jewish Welfare Board is a local community organisation that offers culturally appropriate care services and support to any member of the local community who needs them. The Trustees and their families can access these services on the same basis as the rest of the community and do not receive any special treatment. The services that are provided are always based on the needs of the client and are bespoke to that individual.

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

Honorary Presidents and Patrons

Honorary Life President

Robert Manning

Edward Ziff OBE DL

Honorary Vice President

James Denton

Colin Grazin

Elaine Grazin

Pippa Landey

Jonathan Straight

Life Patrons

Marcia Brown MBE

Margaret & Henry Cohen

Chief Rabbi Ephraim Mirvis

Marilyn & Graham Stowe

Monica & Jeffrey Walton

Dee & Edward Ziff OBE DL

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af

Patrons

Susan & Tony Belford

Simon Cope

Deborah & Adam Cutler

Maureen & Michael Lewin

Russell Manning Charlotte & Howard Moss Amanda & Martin Port Michael Sandpearl Samantha & Simon Walton

Debbie & Michael Ziff

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Document ID: 2659dc6ad76e1455e77e56125145553df10380ee2e0ff5d81d9073910c4fa9af